TERMIUM Plus®

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former business property [1 record]

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Record 1 2008-08-26

English

Subject field(s)
  • Taxation
  • Property Law (civil law)
CONT

Property owned by a taxpayer and rented to a partnership in which the taxpayer is a partner would normally qualify as a former business property if it is used by the partnership to earn business income as opposed to rents.

French

Domaine(s)
  • Fiscalité
  • Droit des biens et de la propriété (droit civil)
CONT

Un bien possédé par un contribuable et loué à une société dans laquelle le contribuable est associé constitue normalement un ancien bien d'entreprise, si la société utilise le bien pour gagner un revenu d'entreprise et non pas un revenu de location.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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